426 LAWS OF MARYLAND. [CH. 242

CHAPTER 242.

AN ACT to repeal and re-enact, with amendments, Section
124 of Article 81 of the Code of Public General Laws of
Maryland, Edition of 1924, title "Revenue and Taxes, "
sub-title "Collateral Inheritance Tax, " and to add three
new Sections to said Article, one of said Sections to follow
immediately after Section 136 and to be known as Section
136-A, and the two remaining new Sections to follow im-
mediately after Section 143 and to be known as Sections
143-A and 143-B, providing a method for the determina-
tion of the collateral inheritance tax in certain cases, au-

thorizing the collection of said tax in such cases, and the
imposition and collection of penalties for non-compliance
with the provisions thereof.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That Section 124 of Article 81 of the Annotated
Code of Maryland, Edition of 1924, title "Revenue and
Taxes, " sub-title "Collateral Inheritance Tax, " be and the same
is hereby repealed and re-enacted with amendments so as to
read as follows:

124. All estates, real, personal and mixed, money, public
and private securities for money of every kind passing from
any person who may die seized and possessed thereof, being
in this State, or any part of such estate or estates, money or
securities, or interest therein, transferred by deed, will, grant,
bargain, gift or sale, made or intended to take effect in pos-
session after the death of the grantor, bargainer, devisor
or donor to any person or persons, bodies corporate, in trust
or otherwise, other than to or for the use of the father,
mother, husband, wife, children and lineal descendants of
the grantor, bargainer or testator, donor or intestate shall be
subject to a tax of five per centum in every hundred dollars
of the clear value of such estate, money or securities; and
all executors, administrators, trustees and other persons
making distribution, shall only be discharged from liability
for the amount of such tax, the payment of which they be
charged with, by paying the same for the use of this State,
as hereinafter directed; provided, that no estate which may
be valued at a less sum than five hundred dollars shall be
subject to the tax imposed by this section. Provided further,
that nothing in this section shall apply to any such estate or